Legal Document View

Unlock Advanced Research with PRISMAI

Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Entire Act]

State of Madhya Pradesh - Section

Section 83 in The M.P. Vanijyik Kar Adhiniyam, 1994

83. Power to remove difficulties.

- If any doubt or difficulty arises in giving effect to any of the provisions of this Act in consequence of the transition to the said provisions from the corresponding provisions of the Act repealed by Section 81, the State Government may within two years from the date of commencement of this Act by order notified in the official Gazette of the State make such provision not inconsistent with this Act as appear to be necessary or expedient for removing the doubt or difficulty.[Schedule-I] [Substituted by MPCT (Amendment) Act, 2000 w.e.f. 15-3-2000.](See Section 15)Goods Exempted from Tax(Effective from 15-3-2000)
S. No. Description of Goods Conditions and exceptions subject to whichexemption has been allowed
(1) (2) (3)
1. Agricultural implements as specified by theState Government by notification in the Official Gazette. (SeeNotification No. 52, dated 17-7-2000)  
2. All kinds of roofing tiles and ridges exceptingManglore, Bagra, Kusner and similar superior roofing tiles andridges.  
3. Articles used by physically handicappedpersons, namely,- (i) Artificial limbs, (ii) Crutches, (iii)Calipers, (iv) Corrective shoes, (v) Various kinds of spinalbraces, (vi) Wheel chairs, (vii) Denis brown splints, (viii)Various kinds of splints.  
4. Fabrics on which additional excise duty islevied or leviable under the Central Excise and Tariff Act, 1985(No. 5 of 1986) and all varieties of khadi cloth, handloom clothbut excluding silk, silk cloth and hessian cloth.  
5. [.......] [Omitted by MPCT (Amendment) Act, 2002 w.e.f. 23-4-2002.]  
6. Bio-gas plants.  
7. Books, almanacs, panchangs, drawing books,exercise books, periodicals and journals.  
8. Braille writer, braille short-hand writer,braille watch, braille writing frame, braille mathematicalinstruments, braille globes and maps (Geography), braillethermometer, braille lectometer and braille barometer.  
9. Charkha including Amber charkha and its partsincluding wooden and rubber parts, implements used in theproduction of Khaddar or Khadi as defined in clause (b) ofSection 2 of the Madhya Pradesh Sales of Khaddar Act, 1953 (X of1953), handlooms including pit looms, frame looms, light shuttlelooms and paddle looms.  
10. Condoms and contraceptives.  
11. Cowdung and products thereof.  
12. Curd, lassi, butter milk, fresh milk excludingsweetened and coloured milk sold in sealed containers.  
13. Electrical energy.  
14. Sugar and khandsari on which additional exciseduty is levied or leviable under the Central Excise and TariffAct, 1985 (No. 5 of 1986), excluding mishri, chironji andbatasha.  
15. Tobacco manufactured or unmanufactured, curedor uncured and tobacco products including cigarettes, cigars,cheroots and bidis on which additional excise duty is levied orleviable under the Central Excise and Tariff Act, 1985 (No. 5 of1986) and gudakhu.  
16. Fresh vegetables (including potatoes andonion), ginger (excluding dried ginger), garlic, singhada, freshfruits, fresh flowers and sugarcane.  
17. Frozen and liquid semen of cattle.  
18. Goods on which duty is or may be levied underthe Madhya Pradesh Excise Act, 1915 (No. 2 of 1915) other thanmedicinal and toilet preparations specified for the time beingin the Schedule to the Medicinal and Toilet Preparations (ExciseDuties) Act, 1955 (No. 16 of 1955).  
19. Human blood and human blood plasma, pace makersand artificial valve used in human hearts.  
20. Kumkum, sindoor, all kinds of bangles(excluding those made of ivory, gold or silver), bichhia,mangalsutra of the value not exceeding 500/- rupees, bindi madeof plastic or lac, kajal, mehandi, rakhi and ornaments ofkathir, German silver or aluminium.  
21. Newsprint. When sold by a dealer registered under the Actto a newspaper establishment holding a certificate issued by theDirectorate of Public Relations, Madhya Pradesh, to the effectthat the newspaper establishment is publishing a newspaper, andsuch establishment furnishes a declaration to the effect thatthe newsprint being purchased is for the publication of thenewspaper according to their certified circulation.
22. Nipples made of rubber and feeding bottles withrubber nipples.  
23. Organic manure.  
24. Philatelic stamps, kites.  
25. Products of such village industries as theState Government may by notification specify. (See NotificationNo. 80, dated 12-10-2000) When sold by producer and/or organisationcertified for the purpose by Khadi and Village IndustriesCommission constituted under the Khadi and Village IndustriesCommission Act, 1956 (No. 61 of 1956) or the Madhya PradeshKhadi and Gramod-hyog Board constituted under the Madhya PradeshKhadi Tatha Gramodhyog Adhiniyam, 1978.
26. Quinine.  
27. Renewable energy devices or equipments, that isto say,-  
  (i) Flat plate solar collectors,  
  (ii) Concentrating and pipe type solarcollectors,  
  (iii) Solar cookers,  
  (iv) Solar water heaters,  
  (v) Solar crop driers and systems,  
  (vi) Solar air/gas/fluid heating system,  
  (vii) Solar refrigeration, cold storages andair-conditioning systems,  
  (viii) Solar stills and desalination systems,  
  (ix) Solar pumps based on Solar thermal andSolar photo-voltaic conversion,  
  (x) Solar power generating system,  
  (xi) Solar photo-voltaic modules and panels forwater pumping and other applications,  
  (xii) Windmills and any specially designeddevices which run on windmills,  
  (xiii) Any special devices includingelectricity generators and pumps running on wind energy,  
  (xiv) Bio-gas engines and bio-gas plant andaccessories and equipments connected therewith for utilizingenergy from bio-gas,  
  (xv) Agricultural and Municipal wasteconversion devices producing energy from bio-mass,  
  (xvi) Equipment for utilising ocean weaves,  
  (xvii) Hydrams or hydraulic ram or similarother devices using energy derived from flowing or stored upwater.  
28. Salt.  
29. Sirali, bageshi, barroo, date leaves, basketsmade out of such leaves, tattas, fans, curtains, mattings andother goods made thereof, handmade sooma and germa, handmadebarahi of leather, utensils and decorative articles made ofbamboo and fibrous plants like sabai, shisal, etc., muddas madeof sarkanda, done and pattal, phool bahari jhadoo andearthenware made by kumhars (potters).  
30. (i) Seeds, plans and bulbs of vegetables,grass, fruits and flowers other than methi, dhaniya and theseeds which arc covered by the term "oilseeds"specified in Section 14 (vi) of the Central Sales Tax Act, 1956(No. 74 of 1956).  
  (ii) [ Certified seeds and truthfully treatedseed.] [Substituted by Notification No. A-3-75-2000-V7-V (26), dated 31-3-2001 w.e.f. 1-4-2001.]  
31. Unbranded bread, eggs, meat, livestock,poultry, fish and fish seed.  
32. Water other than aerated, mineral and distilledwater and water sold in sealed containers.  
33. Wooden bullock cart, wooden wheels and bullockcart axle of iron and steel.  
34. Writing slate and slate pencils, chalk sticks,crayons and foot rules.  
[Schedule-II] [Substituted by MPCT (Amendment) Act, 2000 w.e.f. 15-3-2000.][See Section 9 (l)](Effective from 15-3-2000)
S.No. Description of goods Rate of tax (%)
(1) (2) (3)
  Part-I  
1. Unginned cotton. 4
  Part-II  
1. [] [Substituted by MPCT (Second Amendment) Act, 2002 w.e.f. 13-8-2002.] Aviation spirit and aviation turbine fuel excluding the fuelspecified in clause (ii-d) of Section 14 of the Central SalesTax, 1956 (No. 74 of 1956) 25
2. Molasses. 20
3. Petrol and high speed diesel oil. [25] [Rate 6% by Notification No. 24, dated 30-3-2001 during 1-4-2001 to 31-3-2004 when sold by Indian Oil Corporation Ltd., and other oil companies to a registered dealer for use as raw material in the manufacture of other goods for sale or for use in the generation of power in captive power plant of exceeding 50 KV capacity.]
4. Raw opium. 20
5. Tendu patta. 20
6. Timber. [20] [Rate reduced to 12% by Notification No. 21, dated 6-3-2002 during 7-3-2002 to 31-3-2004.]
  Part-III  
1. (i) All kinds of fruit juices and squashes, when sold insealed or capsuled or corck bottles or jars 12
  (ii) All kinds of non-alcoholic drinks and beveragesincluding syrups, cordials, distilled juices, ark and essenceswhen sold in sealed or capsuled or cork bottles or jars. 12
2. ACSR conductors. 12
3. Adhesives. 12
4. Aeronautics. 12
5. All arms including rifles, revolvers and pistols andammunition for the same. 12
6. All clocks, timepieces and watches. 12
7. All crockery, goods made of china and tamchina, goods made ofglass and glass ware (except glass bangles) and all types ofcutlery. 12
8. All kinds of leather goods excluding sports goods andfootwears. 12
9. All kinds of musical instruments. 12
10. All types of sanitary goods and fittings thereof. 12
11. All types of two wheeler, three wheeler and four wheelermotor vehicles and motor vehicles with more than four wheels[including their chassis and bodies, parts and accessoriesthereof, jeep trailers but excluding tractor and tractortrailers] [Substituted by Notification No. 16, dated 28-2-2002 w.e.f. 28-2-2002.]. [12] [Rate reduced to 8% by Notification No. 70, dated 9-7-2002 for the period 30-4-2002 to 31-3-2003 on parts & accessories of all types of motor vehicles (other than parts & accessories of tractor and tractor trailer) and rate reduced to 4% on parts & accessories of tractor and tractor trailer.]
12. Articles to stainless steel excluding utensils. 12
13. Asbestos sheets and goods made thereof 12
14. (i) Cakes and pastries 12
  (ii) Biscuits, chocolates, toffees, lozenges and peppermintdrops either sold loose or in sealed containers 12
  (iii) Bakery goods other than unbranded bread and the goodsmentioned in (i) and (ii) above 12
15. (i) Ice cream and kulfi 12
  (ii) Ice candy and non-alcoholic drinks containing ice-cream 12
16. Carpets including kalins and galichas. 12
17. Cement and cement goods including cement pipes but excludingcement tiles. 12
18. Cigarette cases, holders and lighters. 12
19. Cinematographic equipments including cameras, projectors andsound recording and reproducing equipments, lenses, films andparts and accessories thereof (excluding photographic and othercameras and enlargers, lenses, films, plates, paper and clothand other parts and accessories required for use thereof). 12
20. Dyes, paints, varnishes, lacquers, enamels, glue, paintbrush, sand paper, turpentine oil and polish excluding drugcolours, gulal and shoe polish. 12
21. Electronic toys. 12
22. Furs and skins (other than those of cattle, sheep andgoats) and articles for personal and domestic use madetherefrom. 12
23. Laminated sheet such as sunmica, formica, etc. 12
24. Lifts and elevators. 12
25. Light diesel oil. [12] [Rate 6% during 1-4-2001 to 31-3-2004 by Notification No. 24, dated 30-3-2001 when sold by Indian Oil Corporation Ltd., and other oil companies to a registered dealer for use as raw material in the manufacture of other goods for sale or for use in the generation of power in captive power plant of exceeding 50 KV capacity.]
26. Liquefied petroleum gas. 12
27. Lubricants. 12
28. Marble and marble tiles. 12
29. Mineral ores, bauxite and dolomite. 12
30. Moulded furniture. 12
31. Mosquito and insect repellants such as jet mat, goodknight mat, etc. 12
32. Naphtha. 12
33. Pan masala. 12
34. Plywood and articles made thereof. 12
35. Preserved food articles. 12
36. Purses, ladies handbags and vanity bags, suitcases, attachecases and despatch cases. 12
37. Refrigerators, deep freezers, air conditioning plantsincluding air conditioners, mechanical water coolers, aircoolers and components, parts and accessories thereof. 12
38. Rubber goods excluding sports goods and those mentionedelsewhere in the Schedule. 12
39. Saltpeter, gunpowder, potash, other explosives and fireworksincluding coloured matches. 12
40. [Sandal wood and sandal wood oil] [Substituted by Notification No. 78, dated 1-9-2001 w.e.f. 1-9-2001.]. 12
41. Scents, perfumes, hair tonics, hair creams, hair oils, hairshampoo, depilatories, face creams, snows, lipstics, rougue,nail polish and other cosmetics including medicinal preparationthereof. 12
42. Sheets and fabrics of PVC. 12
43. (i) Sheets made of rubber or foam rubber or plastic foam orother synthetic foam or rubberised coir 12
  (ii) Cushions, pillows, mattresses and other articles made ofrubber or foam rubber or plastic foam or other synthetic foam orrubberised coir 12
44. Silk fabrics. 12
45. Spark plugs. 12
46. Storage batteries and dry cells. 12
47. Synthetic germs. 12
48. [Telephone and parts thereof.] [Rate on cellular phone handset reduced to 4% under Section 9 by Notification No. 60, dated 14-5-2002 during 14-S-2002 to 31-3-2004.] 12
49. Tooth paste, tooth powder, hair oils, face powder, talcumpowder,[toilet soap, washing soap] [Substituted by Notification No. 78, dated 1-9-2001 w.e.f. 1-9-2001.]and other toilet articlesincluding medicinal preparations thereof, combs, brushes, razorsand razor blades. 12
50. Transmission wires, voltage stabilisers and towers. 12
51. Typewriters, tabulators, calculators, registering, indexing,card punching, franking, addressing and duplicating machinesincluding duplicators and other apparatuses for obtainingduplicate copies, teleprinters and components, parts andaccessories of any of them. 12
52. Vacuum cleaner and washing machines. 12
53. Weather proofing compound. 12
54. Wireless reception instruments and apparatus, radios andradio gramophones, television, VCR, VCP, accumulators,electrical valves, amplifiers and loud speakers and parts andaccessories thereof. 12
55. [] [Inserted by Notification No. 78, dated 1-9-2001 w.e.f. 1-9-2001.] All types of gases such as oxygen, hydrogen, etc. 12
  Part-IV  
1. All kinds of bricks including refractory bricks, asphalticroofing. 8
2. All kinds of electrical goods including fans, bulbs otherthan those specified elsewhere in this Schedule. 8
3. [All kinds of footwear.] [Footwears made of PVC and chappals made of rubber and straps upto Rs. 100/- per pair exempted from tax by Notification No. 72, dated 12-7-2002 during 12-7-2002 to 31-5-2003.] 8
4. All kinds of furniture including upholstered and furniture,cabinet-wares such as sofas and almirahs except those specifiedelsewhere in this Schedule. 8
5. All kinds of machines and machinery and parts except thosespecific elsewhere in this Schedule. 8
6. All kinds of paper. 8
7. All types of cables and electrical wires. 8
8. Butter & Ghee. 8
9. Ceramics. 8
10. Cooked food. 8
11. Drugs and medicines excluding those specified elsewhere inthis Schedule. (Life Saving Drugs exempted from Tax during1-4-2001 to3 1-3-2004 by Notification No. 16, dated 27-3-2001) 8
12. Electric motors. 8
13. Earth moving machinery. 8
14. Electronic goods except those specified elsewhere in theSchedule 8
15. Electrodes. 8
16. Filters except those specified elsewhere in this Schedule. 8
17. Flask. 8
18. Kerosene. [8] [Exempt from tax during 23-3-2002 to 31-3-2004 when sold under Public Distribution System by Notification No. 56, dated 31-5-99.]
19. Magnets. 8
20. Milk food and milk products including proprietorypreparations of baby foods except those specified elsewhere inthis Schedule. 8
21. Napa slab. 8
22. Nutrition food. 8
23. [Pipes made of PVC, rubber, polythene and hose pipes.] [[Rate reduced to 4% by Notification No. 52, dated 19-9-2003 on pipes upto 4 inches diameter made of PVC, rubber polythene, HDPE including Hose Pipe w.e.f. 19-9-2003.Exempted from tax under Section 9, by Notification No. 49, dated 30-8-2003, when the goods are manufactured by a dealer registered under the M.P. Vanijyik Kar Adhiniyam, 1994 and sold by such manufacturer in the State of Madhya Pradesh, w.e.f. 30-8-2003.]] 8
24. Plastic goods except those specified elsewhere in thisSchedule. 8
25. Pumps and[oil engines.] [Rate reduced to 4% by Notification No. 66, dated 1-8-2001 on oil engines during 1-8-2001 to 31-3-2004.] 8
26. Pulp. 8
27. Printing ink. 8
28. R.C.C. sleepers. 8
29. Saree falls. [8] [Exempt from Tax by Notification No. 57, dated 5-8-2000 during 15-3-2000 to 31-3-2004.]
30. Sewing machines. 8
31. [Omitted] [Omitted by Notification No. 16, dated 28-2-2002 w.e.f. 28-2-2002.]. 8
32. Surgical goods. 8
33. Tea and coffee. 8
34. [Tiles including cement tiles except those specifiedelsewhere in the Schedule.] [Rate reduced to 4% on superior roofing tiles like Manglore, Bagra and Kusner by Notification No. 75, dated 19-7-2002 for the period 19-7-2002 to 31-4-2004.] 8
35. Transformers. 8
36. Tyres, tubes and flaps of motor vehicles of all kinds, oftractor and trailers and of animal driven vehicles. 8
37. Vegetable, fish and meat sold in sealed containers. 8
38. [......] [Omitted by Notification No. 78, dated 1-9-2001 w.e.f. 1-9-2001.]Detergents. 8
39. All the other goods not included in Schedule-I or any otherpart of this Schedule. 8
  Part-V  
1. (i) Acid oil, (ii) Fatty acid, (iii) Oil sludge, (iv) Soapstock, (v) Lecithin. 4
2. Agarbatti and dhoop. [4] [Rate reduced to 2% by Notification No. 17, dated 27-3-2001 for the period 1-4-2001 to 31-3-2004.]
3. All kinds of chemicals, acids, sulphur and bleaching powder. 4
4. All kinds of ropes and twine including jute twine. [4] [Rate reduced to 2% by Notification No. 17, dated 27-3-2001 for the period 1-4-2001 to 31-7-2001.]
5. All kinds of umbrellas and parts thereof. 4
6. All types of bags including HDPE, LDPE and PP woven sacks. 4
7. All kinds of yarn including blended yarn, staple yarn, yarnwaste and sewing thread. [4] [Rate reduced to 2% by Notification No. 53, dated 26-7-2000 for the period 1-7-2000 to 5-9-2001.]
8. Aluminium ingots and aluminium wire rods. 4
9. Betel leaves. [4] [Exempt from Tax by Notification No. 100, dated 27-11-2001 for the period 27-11-2001 to 31-3-2004.]
10. Bone meal. 4
11. Branded bread. [4] [Exempt from Tax by Notification No. 21, dated 6-3-2002 during 7-3-2002 to 31-3-2004 when it is sold by a dealer whose gross turnover in that year does not exceed Rs. 50.00 lacs.]
12. Basic drugs. 4
13. Candle. 4
14. Caprolactum, DMT and MEG. [4] [Rate reduced to 1% by Notification No. 17, dated 27-3-2001 for the period 1-4-2001 to 31-3-2004.]
15. Caps and hats. 4
16. [Cattle feed, poultry feed and aquatic feed.] [[Rate reduced to 2% on cattle feed & poultry feed by Notification No. 22, dated 29-3-2000 during 14-2000 to 31-3-2004.Cattle feed & cattle fodder exempted from tax by Notification No. 51, dated 30-5-2001 during 30-5-2001 to 29-8-2001.]] 4
17. Caustic soda. 4
18. Chapri, lac and kitti. [4] [Exempt from tax by by Notification No. 17, dated 27-3-2001 for the period 1-4-2001 to 31-3-2004.]
19. (i)[Cereals as specified in clause (i) of Section 14 of theCentral Sales Tax Act, 1956 (No. 74 of 1956).] [[Rate reduced to 1% on cereals other than rice by Notification No. 35, dated 22-3-2002 during 23-3-2002 to 31-3-2004.Exempt under Section 9/10 when sold/purchased for use as raw material in M.P. for manufacturing other goods for sale in the State or in the course of inter-State trade or commerce or in the course of export by Notification No. 43, dated 2-5-2001 during 1-4-2001 to 22-3-2002.Exempt from tax when sold for distribution under Public Distribution System, Madhyanha Bhojan Yojana, Antyodya Ann Yojana, etc., by a dealer liable to pay tax under MPCT Act by Notification No. 71, dated 12-7-2002 during 1-5-97 to 31-3-2004.Rice exempted from tax by Notification No. 43, dated 2-5-2001 during 1-4-2001 to 6-3-2002.Rice (other than imported branded rice) exempted from tax by Notification No. 43, dated 2-5-2001 during 7-3-2002 to 22-3-2002.Rice (other than imported registered branded rice) exempted from tax by Notification No. 35, dated 22-3-2002 during 23-3-2002 to 31-3-2004.]] 4
  (ii)[Food grains and cereals other than those mentioned inserial number (i) of this entry.] [Food grains which are covered in cereals are eligible for concessional rate applicable to cereals.] 4
20. [] [[Rate reduced to 1% by Notification No, 35, dated 22-3-2002 during 23-3-2002 to 31-3-2004.Exempt under Section 9/10 when sold/purchased for use as raw material in M.P. for manufacturing other goods for sale in the State or in the course of inter-State trade or commerce or in the course of export by Notification No. 43, dated 2-5-2001 during 1-4-2001 to 22-3-2002.Separated pulses and dc-husked masoor exempted from tax by Notification No. 35, dated 22-3-2002 during 23-3-2002 to 31-3-2004.]] (i) Pulses as specified in clause (vi-a) of Section 14 of theCentral Sales Tax Act, 1956 (No. 74 of 1956). 4
  (ii) Pulses other than pulses mentioned in serial number (i)of this entry. 4
21. Chemical fertilisers. [4] [Exempt from tax by Notification No. 35, dated 7-5-2003 during 1-4-2003 to 31-3-2004.]
22. Coal including coke in all its forms and charcoal. 4
23. Computers, computer parts and accessories. 4
24. [] [Rate on copper wire rods reduced to 1% and rate on copper winding wire and copper wire (baire) reduced to 2% by Notification No. 17, dated 27-3-2001 during 1-4-2001 to 31-3-2004.] Copper wire rods and wire including copper winding wire. 4
25. Crude oil as specified in clause (ii-c) of Section 14 of theCentral Sales Tax Act, 1956 (No. 74 of 1956). 4
26. Cycles, cycle tyre, tubes, parts and accessories thereof. 4
27. Dry fruits. 4
28. [Fabrics other than those specified in Schedule-I andelsewhere specified in other parts of Schedule-II.] [Fabrics on which additional excise duty is levied or leviable are tax free in entry 4 of Schedule-I. Other fabrics (excluding silk, silk cloth and hessian cloth) are exempt from tax by Notification No. 68, dated 24-8-2000 during during 15-3-2000 to 31-3-2004.] 4
29. Ferro alloy and super alloy. 4
30. Firewood,[charcoal] [Charcoal is covered in entry 22 of this Part also, though the rate of tax for that entry too is 4%.]and saw dust. 4
31. Fountain pens, ball point or nib pens, pencils, rubber,erasers, pencil sharpners, geometry box and geometricalinstruments and refills of ball point pens. [4] [Rate reduced to 2% by Notification No. 17, dated 27-3-2001 during 1-4-2002 to 31-3-2004 when selling price of these items do not exceed Rs. 20 per piece.]
32. Ginned cotton (indigenous or imported) baled, pressed orotherwise and cotton waste. 4
33. Goods for use as containers and packing material. 4
34. Grass, hay, straw or any[other plant in green or driedform.] [Plants of vegetables, grass, fruits & flowers are exempt in entry 30 of Schedule-I.] [4] [Rate reduced to 2% by Notification No. 17, dated 27-3-2001 during 1-4-2001 to 31-3-2004.]
35. [Gur and Jaggary.] [Rate of tax on gur reduced to 2% by Notification No. 22, dated 29-3-2000 during 1-4-2000 to 31-3-2004.] 4
36. Hearing aids. [4] [Exempt from tax by Notification No. 17, dated 27-3-2001 during 1-4-2001 to 31-3-2004.]
37. Helmets 4
38. Hides and skins, whether in a raw or dressed state 4
39. Hosiery goods. 4
40. Hurricane lanterns, kerosene lamps, glass chimneys and otherparts thereof. 4
41. Hydrogenated vegetable oil. [4] [Rate reduced to 2% by Notification No. 53, dated 26-7-2000 during 1-7-2000 to 5-9-2001.]
42. Ice 4
43. Industrial beltings. 4
44. Information technology goods as notified by the Government(Notification No. 42, dated 2-5-2001) 4
45. [Insecticides, herbicides, weedicides and pesticides otherthan those specified in serial number 31 Part-III.] [Insecticides and Pesticides exempted from tax by Notification No. 35, dated 7-5-2003 during 1-4-2003 to 31-3-2004.] 4
46. Iron and steel as specified in clause (iv) of Section 14 ofthe Central Sales Tax Act, 1956 (No. 74 of 1956) 4
47. Jute as specified in clause (v) of Section 14 of the CentralSales Tax Act, 1956 (No. 74 of 1956) 4
48. Kirana goods as the State Government may by notificationspecify (Notification No. 75, dated 28-9-2000). 4
49. Mawa. 4
50. Mosquito nets. 4
51. Oilcake including deoiled cake and soyameal. 4
52. Oilseeds as specified in clause (vi) of Section 14 of theCentral Sales Tax Act, 1956 (No. 74 of 1956). [4] [Exempt under Sections 9 & 10 when sold for re-sale or for use as raw material in M.P. for manufacturing other goods for sale in the State or in the course of inter-State trade or commerce or in the course of export by Notification No. 25, dated 30-3-2001 during 1-4-2001 to 314-2004.]
53. Papad, badi, kuldai, sewai, finger papad and sabudana kephool. [4] [Exempt from tax by Notification No. 17, dated 27-3-2001 during 14-2001 to 31-3-2004.]
54. Parched gram (bhune chane), murmura, poha and lai. [4] [Exempt from tax by Notification No. 17, dated 27-3-2001 during 1-4-2001 to 31-3-2004.]
55. Pasteurized milk. [4] [Exempt from tax by Notification No. 17, dated 27-3-2001 during 1-4-2001 to 31-3-2004.]
56. Perforated pipes used in drip irrigation system. 4
57. Plastic/PVC granules. 4
58. Polystyrene. 4
59. Products of maize, jwar & tapioca roots, that is to say,- 4
  (i) All kinds of- (a) Starch, (b) Finishole (thin boilingstarch), (c) Dextrin, (d) Liquid glucose.  
  (ii) Dextrose monohydrate.  
  (iii) Hydrol.  
  (iv) Corn steep liquor.  
  (v) Dextrose Anhydrous.  
  (vi) Sorbitol.  
60. Rajka seeds, charota seeds, babool seeds and babool seedpowder. [4] [Exempt from tax by Notification No. 17, dated 27-3-2001 during 1-4-2001 to 31-3-2004.]
61. Raw silk 4
62. Raw wool 4
63. (i) Readymade garments, excluding garments of silk fabricsand knitted garments. 4
  (ii) Readymade cotton hosiery and cotton knitted garments andreadymade nylon hosiery. 4
64. Safety matches. 4
65. Sheets, circles and ingots of zinc, brass and copper. 4
66. Sports goods. 4
67. Staple fibre including viscose staple fibre and wastethereof. [4] [Rate reduced to 2.5% by Notification No. 17, dated 27-3-2001 during 1-4-2001 to 31-3-2004.]
68. Stitched rajai covers, stitched covers for bed, pillows andcushions. [4] [Covers for bed, rajai and pillows are exempt from tax by Notification No. 22, dated 29-3-2000 during 1-4-2000 to 31-3-2004.]
69. Straw board. 4
70. Sugar other than those specified in Schedule-I. 4
71. Sweets and namkeen, mishri, chironji and batasha. 4
72. Tobacco and tobacco products other than those specified inSchedule-I. 4
73. Tractors and[tractor trailers.] [Tractor trailers for use in agricultural purposes are exempt from tax in entry 1 of Schedule-I as agricultural implements.] 4
74. [Utensils other than those specified elsewhere in thisSchedule.] [[Aluminium utensils exempted from tax by Notification No. 66, dated 1-8-2001 during 1-8-2001 to 31-3-2004.Handmade utensils of brass, copper & kansa exempt from tax by Notification No. 22, dated 29-3-2000 during 1-4-2000 to 31-7-2001.]] 4
75. Vegetable and edible oil except hydrogenated vegetable oil. [4] [Rate reduced to 2 % by Notification No. 53, dated 26-7-2000 during 1-7-2000 to 5-9-2001.]
76. Wick stove. 4
77. [Besan and chuni of pulses, atta, maida, suji, rawa, daliya,flour, husk and bran of cereals and pulses.] [[Inserted by MPCT (Amendment) Act, 2002 w.e.f. 23-4-2002.Exempt from tax by Notification No. 48, dated 23-4-2002 during 23-4-2002 to 31-3-2004 except imported registered branded atta and besan.]] 4
78. Aviation turbine fuel sold to a turbo-prop aircraft asspecified in clause (ii-d) of Section 14 of the Central SalesTax Act, 1956 (No. 74 of 1956). 4
  Part-VI  
1. Articles including coins made of gold and silver. [1] [Rate reduced to 0.5% by Notification No. 76, dated 19-7-2002 during 19-7-2002 to 31-12-2002.]
2. Bullion and specie. [1] [Rate reduced to 0.5% by Notification No. 76, dated 19-7-2002 during 19-7-2002 to 31-12-2002.]
3. Gold and silver ornaments of personal wear. [1] [Rate reduced to 0.5% by Notification No. 76, dated 19-7-2002 during 19-7-2002 to 31-12-2002.]
4. Precious stones such as diamonds, emeralds, rubies, pearlsand sapphires whether they are sold loose or as forming part ofany article in which they are set. [1] [Rate reduced to 0.5% by Notification No. 76, dated 19-7-2002 during 19-7-2002 to 31-12-2002.]